A Study On The Problem Of Adjusting Income Distribution In China 's Personal Income Tax

With the reform and opening up, the income gap between China’s population expands increasingly and widening income disparities will certainly affect social harmony and stability. Therefore, the study of income distribution gap for stable social and economic development of our country has a very important significance.Firstly, Based on the analysis to achieve a fair distribution of income meaningless, summarizes the various policy tools to adjust income distribution, the tax adjustment mechanism is the most important tool for the government to regulate the distribution of personal income. Among the entire tax system, a tax adjustment of income distribution is the most powerful tool,is the most direct taxation. In the article, also from the macro, meso and micro levels of the income distribution were analyzed to study the current status quo and the causes of income distribution in China.Secondly, the tax adjustment of income distribution functions empirical analysis and analyzed by the total size of a tax, progressive tax rates and the Gini coefficient class times pretax our residents with after-tax income poor index analyzed and the impact of reform on income distribution were generated by quantitative analysis.Finally, the current tax adjustment of income distribution of the problems and their causes are analyzed, as well as a comparative analysis of the experience and learn from foreign tax adjustment of income distribution, focusing on the United States, Germany, Japan and India, the four countries tax system affect the results of the income distribution. In this basis, the proposed adjustment and improvement of a tax system in order to strengthen its income distribution function, mainly from the increase in the proportion of tax revenue, improve tax collection and perfect these three aspects of the specific analysis.